IIA-MCP Server

--- title: "Standard 1100 - Independence and Objectivity" url: "https://www.theiia.org/en/standards/2024-standards/global-internal-audit-standards/" category: "standards" standard_number: "1100" last_updated: "2024-07-15T12:00:00Z" scraped_at: "2024-07-15T12:00:00Z" --- # Standard 1100 - Independence and Objectivity ## Description The internal audit activity must be independent, and internal auditors must be objective in performing their work. ## Implementation Notes Independence is the freedom from conditions that threaten the ability of the internal audit activity to carry out internal audit responsibilities in an unbiased manner. To achieve the degree of independence necessary to effectively carry out the responsibilities of the internal audit activity, the chief audit executive has direct and unrestricted access to senior management and the board. Objectivity is an unbiased mental attitude that allows internal auditors to perform engagements in such a manner that they believe in their work product and that no quality compromises are made. Objectivity requires that internal auditors not subordinate their judgment on audit matters to others. ## Related Standards - Standard 1110 - Organizational Independence - Standard 1120 - Individual Objectivity - Standard 1130 - Impairment to Independence or Objectivity ## Official Reference For the complete text and detailed implementation guidance, refer to the [IIA Global Internal Audit Standards](https://www.theiia.org/en/standards/2024-standards/global-internal-audit-standards/).